Question for BSPHCL Junior Accounts Clerk 2026 - Quiz / Questions / MCQ

Objective Questions

Latest BSPHCL Junior Accounts Clerk Exam Question (Objective Questions), MCQ in English

Subjects : General Knowledge, General English, Reasoning, Commerce, General Hindi, Computer Knowledge

Question Bank BSPHCL Junior Accounts Clerk Exam - English

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General Knowledge

Question 1Single Answer

Yojna a weekly journal

A
Ministry of Finance
B
Ministry of Information and Broadcastin
C
Ministry of Rural Development
D
Planning Commission

Question 2Single Answer

Kurukshetra a journal on rural development is published by

A
Ministry of Finance
B
Ministry of Information and Broadcastin
C
Ministry of Rural Development
D
Planning Commission

Question 3Single Answer

Devaluation of a currency means

A
Fixing the value of the currency in conjuction with the movement in the value of a basket of predetermined currencies
B
Reduction in the value of a currency vis-à-vis major internationally traded currencies
C
Fixing the value of currency in multilateral consultaion with the IMF the World Bank and major trading partners
D
Permitting the currency to seek its worth in the international market

Question 4Single Answer

In India rural incomes are generally lower than the urban incomes, which of the following reasons account for this
1. a large number of farmers are illiterate and know little about scientific agriculture
2. prices of primary products are lower than those of manufactured products
3. Investments in agriculture has been low when compared to investment in industry

A
1 and 3
B
2 and 3
C
1 and 2
D
1,2 and 3

Question 5Single Answer

Which of the following programmes aims at the promotion of savings among rural women

A
Rashtriya Mahila Kosh
B
Indira Mahila Yojna
C
Jawahar Rozgar Yojna
D
Mahila Samridhi Yojna

Question 6Single Answer

What major defence-related development was highlighted on 1 May 2026 involving India and Italy?

A
Joint naval exercise in the Indian Ocean
B
Purchase of Rafale jets
C
Rajnath Singh-Italy Defence Pact
D
Signing of a nuclear agreement

Question 7Single Answer

Which satellite was launched by ISRO around early May 2026?

A
GSAT-31
B
Chandrayaan-4
C
INSAT-4CR
D
GSAT-32

Question 8Single Answer

What is Prerna 2.0, launched/introduced in the news on 1 May 2026?

A
A new defence missile system
B
Green hydrogen mission
C
AI Tutoring initiative
D
Digital payment platform

Question 9Single Answer

UAE announced its exit from OPEC, with the decision taking effect from:

A
1 May 2026
B
1 January 2026
C
1 July 2026
D
31 December 2026

Question 10Single Answer

A tragic road accident in Dhar, Madhya Pradesh on or around 1 May 2026 resulted in how many deaths?

A
At least 16 (including 6 children and 7 women)
B
8
C
25
D
12

General English

Question 11Single Answer

I go to Madurai by —– Vaigai Express

A
a
B
an
C
some
D
the

Question 12Single Answer

Have the car stolen!

A
Steal the car
B
You should have the stolen car
C
Get someone to steal the car
D
They have stolen the car

Question 13Single Answer

The payment was collected by the hardworking salesman.

A
The hardworking salesman collected the payment.
B
the salesman who worked heard was able to collect the payment.
C
to collect the payment the salesman had to work hard.
D
The hardworking salesman was able to collect the payment.

Question 14Single Answer

I had to stop all my work to complete this project.

A
All other work had to be stopped to complete this project by me
B
For completing this project all other work must be stopped
C
For completing this project I had to stop all my work
D
To complete this project all other work had been stopped by me

Question 15Single Answer

They have published the names of all the successful candidates.

A
The candidates who have succeeded their names they had published.
B
The names of all the successful candidates have been published by them
C
The candidates who have succeeded their names have been published by them.
D
The names of all the successful candidate were published by them.

Question 16Single Answer

Passage :

Direction : Question below has two blanks, each blank indicting that some thing has been omitted. Choose the word for each blank which best fits the meaning of the sentence as a whole.

The Finance Department has ……………a centralized online databank system for all statutory government bodies to …………an eye on their assets and liabilities.

A
presented , stay
B
introduced , keep
C
announce , make
D
created , let
E
proclaimed , hold

Question 17Single Answer

Passage :

Direction : The five items in this section consists of a word or group of words followed by four words as (a), (b), (c) and (d). Select the word which is nearly opposite to the meaning of the original word or group of words and mark your response as (a), (b), (c) and (d), as the case may be, in your Answer Sheet.

Assets

A
liabilities
B
responsibilities
C
estates
D
profits

Question 18Single Answer

Passage :

Direction : In the question, out of the four alternatives, choose the word which is opposite in meaning to the given word and click the button corresponding to it

Affidavit

A
Affirmation
B
Slander
C
Oath
D
Testimony

Question 19Single Answer

Passage :

Direction: In the following question, out of the four alternatives, choose the word which is opposite in meaning to the given word and click the button corresponding to it

Hollow

A
Alveolate
B
Cleft
C
Cavernous
D
Solid

Question 20Single Answer

Passage :

Directions: In the following question, out of the four alternatives, choose the word which is opposite in meaning to the given word and click the button corresponding to it

Cosset

A
Ignoreb
B
Close
C
Caress
D
Fondle

Reasoning

Question 21Single Answer

How many such pairs of letters are there in the word ‘CLEANLINESS’ each of the which has as many letters between them in the word as they have in the English alphabet, in the same sequence?

A
Two
B
Three
C
Five
D
Four
E
None of these

Question 22Single Answer

Team A has scored more goals than Team B
Team C has scored fewer goals than Team B
Team A has scored fewer goals than Team C .
If the first two statements are true, the third statement is

A
True
B
False
C
Uncertain
D
None

Question 23Single Answer

If it is possible to make only one meaningful word with the second, the third, the sixth and the eight letters of the word FRAGMENT using each only once, which of the following will be the third letter of that word ? If no such word can be formed, give ‘X’ as the answer and if more than one such word can be formed, give ‘Y’ as the answer.

Question 24Single Answer

How many such letters are there in the word ORIENTAL each of which is as far away from the beginning of the word as when they are arranged alphabetically?

A
None
B
One
C
Two
D
Three
E
More than three

Question 25Single Answer

How many such pairs of letters in the word CREDIT each of which has as many letters between them in the word as in the English alphabet?

A
None
B
One
C
Two
D
Three
E
More than three

Question 26Single Answer

Passage :

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z .

Which letter in this alphabet is the eighth letter to the right of the letter and which is tenth letter to the left of the last but one letter of the alphabet ?

Question 27Single Answer

Passage :

Direction : The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)

If the third alphabet of each of the words is changed to the next alphabet in the English alphabetical series, which of the following will form a meaningful English word?

A
SUM
B
BIG
C
Both BIG and THE
D
FOR
E
Both FOR and BIG

Question 28Single Answer

Passage :

Direction : The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)

If the given words are arranged in the order as they would appear in a dictionary from left to right, which of the following will be second from the right ?

A
AND
B
FOR
C
THE
D
BIG
E
SUM

Question 29Single Answer

Passage :

Direction: The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)

If second alphabet in each of the words is changed to next alphabet in the English alphabetical order, how many words having two vowels (same or different vowels) will be formed ?

A
None
B
One
C
Two
D
Three
E
Four

Question 30Single Answer

Passage :

How many letters are there in the English alphabetical series between the second letter of the word which is second from the right and the second letter of the word which is second from the left of the given words?

A
Two
B
Five
C
Six
D
Nine
E
Three

Commerce

Question 31Single Answer

Who is Father of Scientific Management ?

A
Henry Fayol
B
Elton Mayo
C
Chester Bernard
D
F. W. Taylor

Question 32Single Answer

Appointment of a Company Secretary is made by –

A
Promoters
B
Board of Directors
C
Debenture holders
D
Government

Question 33Single Answer

Bonus Shares are issued to –

A
Equity Shareholders
B
Preference Shareholders
C
Debenture Holders
D
Secured Creditors

Question 34Single Answer

Under which principle, all the rights of an insured are transferred to insurance company after making payment of claim ?

A
Subrogation
B
Utmost good faith
C
Contribution
D
Average clause

Question 35Single Answer

Rs. 10,000 spent on the replacement of worn out parts of an electronic machinery is treated as –

A
Capital expenditure
B
Revenue expenditure
C
Deferred revenue expenditure
D
Capital loss

Question 36Single Answer

EPS is calculated as –

A
EBIT / Equity shares
B
EBIT – Preference Dividend / Equity shares
C
EAT / Equity shares
D
EAT – Preference Dividend / Equity shares

Question 37Single Answer

Which is the oldest form of organisation ?

A
Line
B
Line and staff
C
Functional
D
Matrix

Question 38Single Answer

In ‘Direction’ who is given importance ?

A
To machines
B
To paper work
C
To man
D
To production

Question 39Single Answer

Standard costing is a technique of –

A
Planning
B
Organising
C
Coordination
D
Control

Question 40Single Answer

‘Table A’ is an alternative to –

A
Prospectus
B
Articles of Association
C
Memorandum of Association
D
None of the above

Question 41Single Answer

FEMA stands for –

A
Foreign Exchange Management Act
B
Funds Exchange Management Act
C
Finance Enhancement Monetary Act
D
Future Exchange Management Act

Question 42Single Answer

What of the following is false about W.T.O. ?

A
It is the main organ for implementing the Multilateral Trade Agreement
B
It is global in its membership
C
It has far wider scope than GATT
D
Only countries having more than prescribed level of total GDP can become its member

Question 43Single Answer

……........… has been founded to act as permanent watchdog on the international trade .

A
ISRD
B
ADS
C
WTO
D
DIMF

Question 44Single Answer

Which of the following statement is correct ?

A
The disinvestment programme has been successfully carried out in India
B
Privatisation up to 100% has been carried out in all the PSU in India
C
Under strategic sale method of disinvestment, the government sells a major share to a strategic partner
D
None of the above

Question 45Single Answer

Advance Income-tax is shown in the –

A
Debit side of Profit and Loss Account
B
Liability side of the Balance Sheet
C
Credit side of Profit and Loss Account
D
Assets side of the Balance Sheet

Question 46Single Answer

In the absence of a Partnership Deed, the rate of interest allowed on the partner’s loan to the firm is –

A
5%
B
6%
C
10%
D
None of the above

Question 47Single Answer

Interim Dividend is shown –

A
In Profit and Loss Account
B
In Profit and Loss Appropriation Account
C
On Asset side of Balance Sheet
D
On Liabilities side of Balance Sheet

Question 48Single Answer

Memorandum of Association contains –

A
Objective clause
B
Name clause
C
Capital clause
D
All of the above

Question 49Single Answer

If a cheque presented through the Clearing House is returned unpaid for any reason, the banker has to enclose the cheque to a Returning Memo while returning the instrument to the customer. This provision has been prescribed under:

A
Negotiable Instruments Act, 1881
B
Reserve Bank of India Act, 1934
C
Banking Regulation Act, 1949
D
RBI Clearing House Rules

Question 50Single Answer

By which of the following methods a Company Secretary can be removed from his post ?

A
By passing a resolution in Board Meeting
B
By order of Registrar of Companies
C
By passing a resolution in Annual General Meeting
D
None of the above

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Commerce

Question 51Single Answer

Which one of the following statements is correct in respect of Duty Drawback Scheme ?

A
Relieving export goods of duties paid for components used for manufacturing the export goods
B
Providing cash incentives to exporters to compensate the duty paid by them in foreign countries
C
Compensating importers to the extent of import duty paid by them for importing life-saving drugs
D
Providing a facility for withdrawing the duty paid by exporters if their exports are rejected in foreign countries

Question 52Single Answer

In foreign trade, what is the price quoted by a supplier which includes all charges incurred up to door delivery of goods to the buyer, called ?

A
Loco price
B
C.I.F. price
C
Franco price
D
Landed price

Question 53Single Answer

If the cost of goods sold is Rs. 1,00,000, the value of opening stock is Rs. 20,000 and the value of closing stock is Rs. 80,000, then the stock turnover ratio would be –

A
5 Times
B
4 Times
C
2 Times
D
1 Time

Question 54Single Answer

If profit made during the year is Rs. 10,000; increase and decrease in the current assets is Rs. 5,000 and Rs. 4,000 respectively, then the cash from operation equals –

A
Rs. 9,000
B
Rs. 10,000
C
Rs. 11,000
D
Rs. 19,000

Question 55Single Answer

Commercial paper is a –

A
long-term corporate security meant for small investors
B
medium-term corporate security meant for institutional investors
C
treasury paper meant for corporate investors
D
short-term corporate security meant for large-scale investors

Question 56Single Answer

A cartel is a combination of firms –

A
which are functioning in a particular industry
B
whose combined assets are worth more than 90% of total assets of the industry
C
who control major chunk of the market
D
whose combined profits are enormous

Question 57Single Answer

One of the major difficulties improving the industrial efficiency in enterprises is –

A
low investment
B
low productivity
C
ineffective marketing
D
poor inventory control

Question 58Single Answer

Exam Bank of India provides financial assistance to exporters and importers in India :

A
in foreign currency only
B
both in Indian currency and foreign currencies
C
as zero-interest loans
D
as subsidies

Question 59Single Answer

‘Object Clause’ of a Memorandum of Association can be altered by –

A
Ordinary resolution
B
Special resolution
C
Special resolution and confirmation by Registrar of Companies
D
Special resolution and confirmation by Company Law Board

Question 60Single Answer

The takeover of a company in which most of the purchase price is paid with borrowed money is referred to as –

A
hostile takeover
B
illegal takeover
C
leveraged buy-out
D
management buy-out

Question 61Single Answer

A public company can start business –

A
After incorporation
B
After promotion
C
After registration
D
After getting certificate of commencement of business

Question 62Single Answer

Impact of O & M is that –

A
promotion possibility becomes restricted
B
it leads to less scope for high salary and wages
C
entire organization is streamlined
D
work measurement is costly

Question 63Single Answer

The term ‘Organisational climate’ best represents –

A
human environment prevailing in an organisation
B
union-management relations within an organisation
C
problems introduced by faulty organisational structure
D
socio-cultural environment in an organisation

Question 64Single Answer

The Memorandum of Association shall be signed by each –

A
director
B
shareholder
C
subscriber
D
promoter and director

Question 65Single Answer

Changing the name of a company requires –

A
special resolution and approval of Company Law Board
B
special resolution and approval of Securities and Exchange Board of India
C
special resolution and approval of Central Government
D
ordinary resolution and approval of Company Law Board

Question 66Single Answer

Registration of Articles of Association is optional in the case of –

A
unlimited company
B
private company limited by shares
C
company limited by guarantee
D
public company limited by share

Question 67Single Answer

The Base Rate system has replaced BPLR with effect from:

A
01.05.2010
B
01.06.2010
C
01.07.2010
D
01.08.2010

Question 68Single Answer

Under the accrual concept which one of the following will not be shown as an asset/liability in the balance sheet of an entity ?

A
Interest due but not paid
B
Interest due but not received
C
Interest due and paid
D
Interest paid but not due

Question 69Single Answer

Goods worth Rs. 24,000 were returned by X. The accountant however credited the sales returns account by Rs. 42,000. In order to rectify this error, what should be done ?

A
Debit the sale return by Rs.42,000
B
Credit the sales return account by Rs. 24,000
C
Debit the sales return account by Rs. 66,000
D
Debit the sales return account by Rs. 18,000

Question 70Single Answer

A machine with a written down value of Rs. 10,000 has been sold for Rs. 13,000. The amount realized is a –

A
Capital receipt and profit involved should be transferred to Capital Reserve
B
Revenue receipt
C
Capital receipt and profit involved should be transferred to General Reserve
D
Capital receipt and profit involved should be transferred to Profit and Loss A/c

Question 71Single Answer

Provisions are amounts set aside out of profits and other surpluses for –

A
meeting a liability, the amount of which can be determined with exact figure
B
any known liability of which the amount cannot be determined with substantial accuracy
C
meeting an eventuality arising out of revaluation of assets in ordinary course of business
D
meeting a liability arising out of arbitration

Question 72Single Answer

A Ltd. Company issues 3,000, 15% debentures of Rs. 100 each at a discount of 7•5% repayable at a premium of 5% at the end of 5 years. The loss on issue of debentures will be –

A
Rs. 22,500
B
Rs. 30,000
C
Rs. 37,500
D
Rs. 45,000

Question 73Single Answer

X Ltd. has current ratio of 2– 1 and quick ratio of 1•5– 1. If its current liabilities are Rs. 80,000, then the value of stock would be –

A
Rs. 1,60,000
B
Rs. 1,20,000
C
Rs. 40,000
D
Rs. 80,000

Question 74Single Answer

Test checking of entries in the audit work refers to –

A
the internal checks
B
the inernal controls
C
checking some sample items from a large number of similar items
D
checking the cash flow of business

Question 75Single Answer

Share premium account can be used for –

A
Paying tax liability
B
Meeting the cost of issue of shares or debentures
C
Paying Dividend on shares
D
Meeting the loss on sale of old asset

Question 76Single Answer

Ploughing-back of profits means –

A
Dividend declared but not claimed by shareholders
B
Non-declaration of dividend in any year
C
Profits earned from illegal sources and employed in business
D
Retaining the earnings of business for future expansion programme

Question 77Single Answer

As per Schedule VI of the Companies’ Act, 1956, Forfeited Share Account will be –

A
Added to paid up capital
B
Deducted from called up capital
C
Added to capital reserve
D
Shown as a revenue reserve

Question 78Single Answer

‘Profit objective’ is of least priority in case of –

A
Private enterprise
B
Public enterprise
C
Department undertaking
D
Cooperative society

Question 79Single Answer

Partnership may come into existence by –

A
The operation of law
B
An express agreement only
C
An express or implied agreement only
D
Inheritance of property

Question 80Single Answer

When a security is not treated in the Stock Exchange for a period of.........days prior to the date of valuation, it is treated as "Non- Traded" security:

A
30 days
B
45 days
C
60 days
D
90 days

General Hindi

Question 81Single Answer

शुद्ध वर्तनी का चयन कीजिए

A
अधम्र
B
अध्रम
C
अधर्म
D
अध्रिम

Question 82Single Answer

शुद्ध वर्तनी का चयन कीजिए

A
स्थायि
B
स्थायी
C
स्थाई
D
स्थाइ

Question 83Single Answer

वर्तनी की दृष्टि से सही शब्द है?

A
महत्व
B
महतव
C
महत्तव
D
महतत्व

Question 84Single Answer

निम्नलिखित में से शुद्ध छांटिए?

A
आयुष्मान
B
आयुश्मान
C
आयुशमान
D
आयुश्यमान

Question 85Single Answer

शुद्ध शब्द नहीं हैं?

A
कवियत्री
B
कौसल्या
C
एश्वर्य
D
श्रृंगार

Question 86Single Answer

शुद्ध वर्तनी है -

A
पूज
B
पुजय
C
पूज्य
D
पुज्य

Question 87Single Answer

शुद्ध वर्तनी है -

A
अनुसरण
B
अनूशरणन
C
अनुशरण
D
अणुशर

Question 88Single Answer

किस क्रमांक में सभी शुद्ध हैं?

A
एक्य,साप्ताहिक
B
आजीविका,आशीर्वाद
C
आर्शिवाद ,अनूकूल
D
निरिक्षण ,कृपालु

Question 89Single Answer

'उज्वल' शब्द का शुद्ध रूप है ?

A
उज्जव
B
उज्ज्ल
C
उज्ज्वल
D
उजवल

Question 90Single Answer

निम्नलिखित प्रश्न में चार वैकल्पिक वर्तनियाॅ दी गई है?

A
जागृत
B
जाग्रति
C
जाग्रित
D
जाग्रत

Computer Knowledge

Question 91Single Answer

Which Windows interface element typically appears to display information, a warning, an error message, or a request for confirmation?

A
Window
B
Pop-up menu
C
Message box
D
Taskbar

Question 92Single Answer

What is active desktop ?

A
a term that is synonymous with viewing your desktop as web page
B
a feature to customize your desktop to display informating you can update from the internet
C
both a and b above mentioned
D
A software
E
None of these

Question 93Single Answer

What is meant by an active window?

A
A window that is minimized
B
The window currently receiving user input
C
Any window currently open
D
The window opened first

Question 94Single Answer

What was America Online (AOL) primarily known for during the early popularization of consumer Internet access?

A
An online service providing Internet access and proprietary online content
B
A computer operating system
C
A spreadsheet application
D
A database management system

Question 95Single Answer

An application is

A
word processing, accounting and engineering programs are example of application programs
B
computer program designed to enable users to perform specific job functions
C
Both a and b above mentioned
D
a document
E
None of these

Question 96Single Answer

The 0 and 1 in the binary numbering system are called Binary Digits or

A
Bytes
B
Kilobytes
C
Decimal bytes
D
Bits

Question 97Single Answer

What language does a browser typically interpret to display information from the World Wide Web ?

A
Machine Code
B
Assembly Language
C
HTML
D
C++

Question 98Single Answer

______ is the process of finding errors in software code.

A
Compiling
B
Testing
C
Running
D
Debugging

Question 99Single Answer

The code for a Web page is written using _________.

A
A fifth generation language
B
WinZip
C
Peripherals
D
Hypertext Markup Language

Question 100Single Answer

A program is a sequence of ___________ written in a programming language.

A
Lines
B
Function
C
Instructions
D
Code words

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Latest BSPHCL Junior Accounts Clerk Exam Question (Objective Questions), MCQ in English

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